The Directorate General for Legal Certainty and Public Faith has overturned a registrar's refusal to extend a tax seizure annotation. It has been established that the extension of a preventive seizure annotation is a procedural step intended to prevent the entry from expiring (Art. 86 of the Mortgage Law) and does not constitute an executive act in itself. Consequently, it is not necessary for there to be concordance between the registered ownership and the identity of the party appearing in the proceedings to proceed with said extension.
For Public Administrations (such as the Malaga Provincial Council in this case), it facilitates the management of their credits by allowing the extension of seizures without requiring the enforcement proceedings to strictly match the current registered ownership, thereby preventing the expiration of annotations. For debtors, although the requirement to notify them of the extension order remains to prevent a lack of legal defence (Art. 85 RGR), the requirement for identity of parties is relaxed for this specific procedure.
The tax team reviews your specific situation.